P3-33A The trial balance of Dynaclean Air Purification Systems at November 30, 2007, and the data needed for the month-end adjustments follow. PANAIR PURIFICATION SYSTEMS Tha Balance November 2007 Balance Account Title Debit Credi Cash 57.100 Accounts receivable 19,800 Prepaid rent 2,400 Supplier 1,200 Equipment 19,700 Accumulated depreciation $ 3.600 Accounts payable 3.300 Salary payable Uneared service revenue 2,800 Dinah Kipin.capital 49,000 Dinah Ksein, withdrawals 9,800 Service tereno Salary expense 3.800 Rent expense Depreciation expense Advertising expense 1,500 Supplies expenses Total 565.300712 565,300 1560 Adjustment data at November 30: a. Unearned service revenue still unearned, $1,100. b. Prepaid rent still in force, $400. c. Supplies used during the month, $1,000. d. Depreciation for the month, $400. e. Accrued advertising expense, $600. (Credit Accounts Payable.) f. Accrued salary expense, $500. Requirements 1. As directed by your instructor, open T-accounts (or four- column accounts) for the accounts listed in the trial bal- ance, inserting their November 30 unadjusted balances. (pp. 141-142, 80) 2. Journalize the adjusting entries and post to the T-accounts. Key the journal entries and the posted amounts by letter. Show the ending balance of each account. (pp. 141-142)